Millennium Park Joint Venture, LLC v. Houlihan

The plaintiff, Millennium Park Joint Venture, LLC, brought a declaratory judgment action against the defendants, James Houlihan, Cook County assessor, Maria Pappas, Cook County treasurer, and the County of Cook, seeking a declaration that a real property tax assessment against the plaintiffs contractual interest in property located in Millennium Park was unauthorized and unlawful. The plaintiff also sought a declaration that taxation of the plaintiff’s interest would violate section 4 of article IX of the Illinois Constitution of 1970 (111. Const. 1970, art. IX, §4). Finally, the plaintiff…